Value Added Tax – Article 13 PVD – sports and leisure facilities supplied by local authority – local authority engaged in those activities as a public authority – whether treatment as a non-taxable person would lead to significant distortions of competition – nature of the activities by reference to which competition is to be considered.
Citations:
[2022] UKUT 197 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 August 2022; Ref: scu.679759
